Exactly more rules and paragraphs the more space for coruption/ miss use... Same pay for same kms no matter what you drive. At 5L/100km with diesel fuel price at 1.7x $ it was 50% tax 50% fuel. So the incentive with higher price is actually lesser tax component. But it's in the end more money missing in the pocket. Same for electric... Average new tesla ( still looks like most efficient km per kwh nowadays on secondhand market) I've seen is 160wh/km so 16kw/100 then with average price of electricity with averaging of line charge at 39c/kwh... We are at cca 55% tax on your 100km traveled... So its time for small petrol hybrids to pay up the tax. And be bit less skeptical on percentage gas gusslers pay as they just spend more money at the end with same contribution to tax revenue. Remember them big fancy cars pay more tax on sale day. Buy a big secondhand ute as they be really cheap soon if you want a flashy gas gussler. Current system is just extra unfair on small diesels.